1996 (12) TMI 167

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the classification of the product known as `Magnavision Projection System' (MVP System) under the old Central Excise Tariff as in force prior to 28-2-1986 is involved. The respondents M/s. Magnavision Video Projection System had classified their product under Item No. 68 of the CET while the Revenue ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n hold the T.V. and V.C.R. (iii) The screen on which the image is projected. The purpose of the equipment is to project on a large screen, T.V. images or the video cassette images. The broadcasting television receiver and the video cassette recorder were bought from outside and the respondents were not engaged in their manufacture. They were assembling these items to make a complete equ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... receiver sets were classifiable, under sub-item (2), radios, transistor sets were classifiable, under sub-item (3), radio gramophone including radio or transistor sets with extra space in cabinet for fitting in record players or record change were classifiable. It is thus seen that the three specific items were covered by the three separate tariff entries. Sub-item (4) covered others which covere....